COWBOYS' .500 MARK DOES TRICK DALLAS SUPERSTARS DELIVER PLAYOFF BERTH FOR JONES DALLAS 26, N.Y. GIANTS 18.

Byline: Matt McHale Staff Writer

IRVING, Texas - The playoffs, like religion, are a Sunday tradition in these parts.

But Troy Aikman knew all the preaching Cowboys owner Jerry Jones did last week wouldn't return his team to the postseason after losing back-to-back games that would have gotten them in.

So when he wasn't giving the ball to Emmitt Smith, Aikman through two touchdowns, including a record-tying 90-yarder that gave the Cowboys a 26-18 victory over the New York Giants and set up an NFC opening-round game next Sunday in Minnesota.

``We didn't play any harder or with any more importance, we just went out and played,'' Aikman said. ``All that matters is what happens in the playoffs.''

The 8-8 Cowboys are a long shot to reach Super Bowl XXXIV or even win Sunday against the Vikings, who beat them 27-17 back in November.

Throughout the week, though, none of that mattered. The Cowboys-Giants game was hyped as a postseason game to end the regular season. The loser went home, the winner moved on. Jones, the Cowboys' fiery owner, pleaded with his veterans to wake up.

But when the Green Bay Packers routed the Arizona Cardinals earlier in the day, the Giants' season already was over.

They looked that way in losing three straight to end the year. Like Jones, Giants 83-year-old owner Wellington Mara challenged his team to play better earlier in the week. But until they scored two touchdowns in the fourth quarter, the Giants played worse than their 7-9 record.

New York quarterback Kerry Collins looked good on paper, completing 31 of 48 passes for 314 yards. But almost all of it was thrown underneath the Cowboys' coverage, including a 71-yard swing pass to Joe Jurevicius that set up a Joe Montgomery touchdown to open the fourth quarter.

Collins also threw a 7-yard touchdown pass to Brian Alford with a minute to play and the Giants cut the Dallas lead to eight points with a two-point conversion by Montgomery.

But the Cowboys recovered the on-side kick and Aikman ran out the clock.

``It's very frustrating,'' said Giants running back Tiki Barber, who caught 13 passes for 100 yards. ``Personally, I had big numbers, but we couldn't go down and score when we needed to. It just characterized our season.''

Dallas dominated the line of scrimmage, getting the ball to Smith, whose 122 yards marked the ninth time he has gone over 100 this season. That tied Tony Dorsett's club record set in 1981.

It also was the 64th 100-yard game of Smith's career, tying him with Eric Dickerson for third place in NFL history. He finished the regular season with 1,397 yards, second to Washington's Stephen Davis (1,405 yards).

The Cowboys would have scored more if second-year wide receiver Jason Tucker hadn't dropped a certain touchdown in the end zone before halftime.

But Aikman, who finished 23 for 32 and 288 yards, went back to Tucker with 4:14 left in the third quarter. With the ball at the Dallas 10, the two worked a simple slant pattern. Tucker caught the ball at the 20 and took off.

The play was the longest by Aikman since Nov. 13, 1994, when he threw a 90-yard touchdown pass to Alvin Harper against San Francisco.

But it also was a huge boost for a team that lost potential playoff clinchers to the New York Jets and New Orleans Saints the previous two weeks.

``It's a big compliment to have a great quarterback like Troy have confidence in you,'' Tucker said. ``Everybody talked about the meeting (with Jones), but the coach (Chan Gailey) came in and said the young guys have to step up too, not just the veterans. We knew we had to take care of business because we hadn't the last two weeks.''

Those losses sent Jones reeling. Gailey's job could hinge on the Cowboys' playoff showing.

``I didn't expect anything I said to make a difference,'' Jones said. ``If that's what they need, I've got the wrong guys. But today was one of the presents on my Christmas list that I started making last May. This is where we belong.''